capital account

1. In accounting, a general ledger account of contributions by owners of the business. Retained earnings is included, along with common stock and paid-in capital in excess of par value.
2. In economics, a country's international movements of financial assets including stocks, bonds, and short-term money market instruments such as Treasury bills. The purchase of foreign investments by U.S. investors is considered a capital outflow of the United States. Compare current account.